SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure of operating segments [abstract]

Schedule of Revenue by Geographical Area Based on Location of Assets

The distribution of revenue by geographical area based on location of assets was as follows:

			Rest of World
Revenue	Americas		Ireland		Other		Eliminations			Total
Year ended December 31, 2018	US$‘000		US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		65,863		31,172		—		—			97,035
Inter-segment revenue		38,665		2,899		—		(41,564	)		—

Total revenue		104,528		34,071		—		(41,564	)		97,035

			Rest of World
	Americas		Ireland		Other		Eliminations			Total
Year ended December 31, 2017	US$‘000		US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		66,092		33,048		—		—			99,140
Inter-segment revenue		42,147		3,587		—		(45,734	)		—

Total revenue		108,239		36,635		—		(45,734	)		99,140

			Rest of World
	Americas		Ireland		Other		Eliminations			Total
Year ended December 31, 2016	US$‘000		US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		63,889		35,718		4		—			99,611
Inter-segment revenue		39,322		5,349		348		(45,019	)		—

Total revenue		103,211		41,067		352		(45,019	)		99,611

Schedule of Revenue by Customers' Geographical Area

The distribution of revenue by customers’ geographical area was as follows:

Revenue	December 31, 2018 US$‘000		December 31, 2017 US$‘000		December 31, 2016 US$‘000
Americas		57,559		59,539		61,613
Asia / Africa		29,466		27,131		25,501
Europe (including Ireland) *		10,010		12,470		12,497

		97,035		99,140		99,611

Revenue from customers in Ireland is not disclosed separately due to the immateriality of these revenues.

Schedule of Revenue by Major Product Group

The distribution of revenue by major product group was as follows:

Revenue	December 31, 2018 US$‘000		December 31, 2017 US$‘000		December 31, 2016 US$‘000
Clinical laboratory		71,618		73,366		74,166
Point-of-Care		14,836		16,774		16,908
Laboratory services		10,581		9,000		8,537

		97,035		99,140		99,611

Schedule of Amount Relating From Revenue

The group has recognised the following amounts relating to revenue in the consolidated statement of operations:

Revenue	December 31, 2018 US$‘000		December 31, 2017 US$‘000		December 31, 2016 US$‘000
Revenue from contracts with customers (a)		97,035		99,140		99,611
Revenue from other sources		—		—		—

		97,035		99,140		99,611

(a)

Disaggregation of revenue from contracts with customers:

Schedule of Revenue Derives From Transfer of Goods and Services

The Group derives revenue from the transfer of goods and services over time and at a point in time in the following geographical areas:

Timing of revenue recognition	Americas		Ireland		Other		Total
Year ended December 31, 2018	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		64,941		31,172		—		96,113
Over time		922		—		—		922

Total		65,863		31,172		—		97,035

Timing of revenue recognition	Americas		Ireland		Other		Total
Year ended December 31, 2017	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		65,164		33,048		—		98,212
Over time		928		—		—		928

Total		66,092		33,048		—		99,140

Timing of revenue recognition	Americas		Ireland		Other		Total
Year ended December 31, 2016	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		63,015		35,718		4		98,737
Over time		874		—		—		874

Total		63,889		35,718		4		99,611

(b)

The Group derives revenue from the transfer of goods and services over time and at a point in time based on customers’ geographical area as follows:

Timing of revenue recognition	Americas		Asia / Africa		Europe		Total
Year ended December 31, 2018	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		56,637		29,466		10,010		96,113
Over time		922		—		—		922

Total		57,559		29,466		10,010		97,035

Timing of revenue recognition	Americas		Asia / Africa		Europe		Total
Year ended December 31, 2017	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		58,611		27,131		12,470		98,212
Over time		928		—		—		928

Total		59,539		27,131		12,470		99,140

Timing of revenue recognition	Americas		Asia / Africa		Europe		Total
Year ended December 31, 2016	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		60,739		25,501		12,497		98,737
Over time		874		—		—		874

Total		61,613		25,501		12,497		99,611

Schedule of Segment Results by Geographical Area

The distribution of segment results by geographical area was as follows:

				Rest of World
	Americas			Ireland			Other			Total
Year ended December 31, 2018	US$‘000			US$‘000			US$‘000			US$‘000
Result before impairment		5,514			1,900			(44	)		7,370
Impairment		(19,095	)		(7,837	)		—			(26,932	)

Result after impairment		(13,581	)		(5,937	)		(44	)		(19,562	)
Unallocated expenses *											(665	)

Operating loss											(20,227	)
Net financing expense (Note 3)											(2,956	)

Loss before tax											(23,183	)
Income tax credit (Note 9)											525

Loss for the year on continuing operations											(22,658	)
Profit for the year on discontinued operations (Note 10)											568

Loss for the year											(22,090	)

				Rest of World
	Americas			Ireland			Other			Total
Year ended December 31, 2017	US$‘000			US$‘000			US$‘000			US$‘000
Result before impairment		3,744			1,125			(44	)		4,825
Impairment		(9,194	)		(32,561	)		—			(41,755	)

Result after impairment		(5,450	)		(31,436	)		(44	)		(36,930	)
Unallocated expenses *											(738	)

Operating loss											(37,668	)
Net financing expense (Note 3)											(2,207	)

Loss before tax											(39,875	)
Income tax credit (Note 9)											1,214

Loss for the year on continuing operations											(38,661	)
Loss for the year on discontinued operations (Note 10)											(1,609	)

Loss for the year											(40,270	)

	Americas			Ireland			Other		Total
Year ended December 31, 2016	US$‘000			US$‘000			US$‘000		US$‘000
Result before exceptional expenses		4,564			4,270			384		9,218
Impairment		(22,989	)		(20,390	)		—		(43,379	)
Inventory provision		(335	)		(4,451	)		—		(4,786	)

Result after exceptional expenses		(18,760	)		(20,571	)		384		(38,947	)
Unallocated expenses *										(901	)

Operating profit										(39,848	)
Net financing expense (Note 3)										(2,292	)

Loss before tax										(42,140	)
Income tax credit (Note 9)										3,557

Loss for the year on continuing operations										(38,583	)
Loss for the year on discontinued operations (Note 10)										(62,042	)

Loss for the year										(100,625	)

Unallocated expenses represent head office general and administration costs of the Group which cannot be allocated to the results of any specific geographical area.

Schedule of Segment Assets and Segment Liabilities by Geographical Area

The distribution of segment assets and segment liabilities by geographical area was as follows:

Rest of World

Americas

Ireland

Other

Total

As at December 31, 2018

US$‘000

Assets and liabilities

Segment assets

75,658

38,009

113,671

Unallocated assets:

Income tax assets (current and deferred)

7,711

Cash and cash equivalents and short-term investments

30,277

Total assets as reported in the Group balance sheet

151,659

Segment liabilities

8,946

90,444

150

99,540

Unallocated liabilities:

Income tax liabilities (current and deferred)

8,065

Total liabilities as reported in the Group balance sheet

107,605

Rest of World

Americas

Ireland

Other

Total

As at December 31, 2017

US$‘000

Assets and liabilities

Segment assets

88,714

36,513

125,230

Unallocated assets:

Income tax assets (current and deferred)

10,137

Cash and cash equivalents and short-term investments

57,607

Total assets as reported in the Group balance sheet

192,974

Segment liabilities

11,486

104,901

249

116,636

Unallocated liabilities:

Income tax liabilities (current and deferred)

11,142

Total liabilities as reported in the Group balance sheet

127,778

Schedule of Long-Lived Assets

The distribution of long-lived assets, which are property, plant and equipment, goodwill and intangible assets and other non-current assets (excluding deferred tax assets), by geographical area was as follows:

	December 31, 2018 US$‘000		December 31, 2017 US$‘000
Rest of World – Ireland		14,864		15,873
Rest of World – Other		—		—
Americas		44,007		55,812

		58,871		71,685

Schedule of Depreciation and Amortisation by Geographical Area

The distribution of depreciation and amortisation by geographical area was as follows:

	December 31, 2018 US$‘000		December 31, 2017 US$‘000		December 31, 2016 US$‘000
Depreciation:
Rest of World – Ireland		74		1,186		1,072
Rest of World – Other		—		—		304
Americas		1,301		1,238		2,197

		1,375		2,424		3,573

Amortisation:
Rest of World – Ireland		655		1,164		1,533
Americas		2,170		2,139		1,440

		2,825		3,303		2,973

Schedule of Share-Based Payment Expense by Geographical Area

The distribution of share-based payment expense by geographical area was as follows:

	December 31, 2018 US$‘000		December 31, 2017 US$‘000		December 31, 2016 US$‘000
Rest of World – Ireland		1,265		841		1,187
Rest of World – Other		—		—		41
Americas		104		87		153

		1,369		928		1,381
Share based-payments – discontinued operations		—		—		33

		1,369		928		1,414

Schedule of Interest Income and Interest Expense by Geographical Area

The distribution of interest income and interest expense by geographical area was as follows:

			Rest of World
Interest Income Year ended December 31, 2018	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$‘000			Total US$‘000
Interest income earned		32		704		—		—			736
Non-cash financial income		—		1,388		—		—			1,388
Inter-segment interest income		—		—		4,853		(4,853	)		—

Total		32		2,092		4,853		(4,853	)		2,124

			Rest of World
Interest Expense Year ended December 31, 2018	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$‘000			Total US$’000
Interest on finance leases		7		32		—		—			39
Cash interest on exchangeable notes		—		4,352		—		—			4,352
Non-cash interest on exchangeable notes ( Note 24)		—		689		—		—			689
Inter-segment interest expense		4,853		—		—		(4,853	)		—

Total		4,860		5,073		—		(4,853	)		5,080

			Rest of World
Interest Income Year ended December 31, 2017	Americas		Ireland		Other		Eliminations			Total
Interest Income Year ended December 31, 2017	US$‘000		US$‘000		US$‘000		US$’000			US$‘000
Interest income earned		44		764		—		—			808
Non-cash financial income		—		2,390		—		—			2,390
Inter-segment interest income		—		—		4,853		(4,853	)		—

Total		44		3,154		4,853		(4,853	)		3,198

			Rest of World
Interest Expense Year ended December 31, 2017	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$’000			Total US$‘000
Interest Expense Year ended December 31, 2017	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$’000			Total US$‘000
Interest on deferred consideration and licence fee		—		40		—		—			40
Interest on finance leases		—		42		—		—			42
Cash interest on exchangeable notes		—		4,600		—		—			4,600
Non-cash interest on exchangeable notes ( Note 24)		—		723		—		—			723
Inter-segment interest expense		4,853		—		—		(4,853	)		—

Total		4,853		5,405		—		(4,853	)		5,405

			Rest of World
Interest Income Year ended December 31, 2016	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$’000			Total US$‘000
Interest income earned		21		856		—		—			877
Non-cash financial income		—		2,270		—		—			2,270
Inter-segment interest income		—		—		4,853		(4,853	)		—

Total		21		3,126		4,853		(4,853	)		3,147

			Rest of World
Interest Expense Year ended December 31, 2016	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$’000			Total US$‘000

Interest on deferred consideration and licence fee		—		66		—		—			66
Interest on finance leases		—		55		—		—			55
Cash interest on exchangeable notes		—		4,600		—		—			4,600
Non-cash interest on exchangeable notes		—		718		—		—			718
Inter-segment interest expense		4,853		—		—		(4,853	)		—

Total		4,853		5,439		—		(4,853	)		5,439

Schedule of Taxation Expense by Geographical Area

The distribution of taxation (expense)/credit by geographical area was as follows:

	December 31, 2018 US$‘000			December 31, 2017 US$‘000			December 31, 2016 US$‘000
Rest of World – Ireland		(59	)		192			2,038
Rest of World – Other		(3	)		(81	)		(48	)
Americas		587			1,103			1,567

		525			1,214			3,557

Schedule of Capital Expenditure by Geographical Area

The distribution of capital expenditure by geographical area was as follows:

	December 31, 2018 US$‘000		December 31, 2017 US$‘000
Rest of World – Ireland		7,148		7,602
Rest of World – Other		1,746		—
Americas		8,911		8,080

		17,805		15,682